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    <title>2025 (9) TMI 1004 - CESTAT CHENNAI</title>
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    <description>CESTAT CHENNAI - AT allowed the appeal, set aside the impugned order and remanded the matter to the Original Authority to pass fresh, speaking orders after affording a time-bound opportunity of hearing. The Tribunal followed a Madras HC decision holding that delayed refunds attract interest under s.27A Customs Act, but noted a Division Bench stay on an alternative view remains extant and the SC has not ruled. The Original Authority must consider the Division Bench stay or any SC ruling and apply natural justice in reassessing the refund and interest claim.</description>
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      <description>CESTAT CHENNAI - AT allowed the appeal, set aside the impugned order and remanded the matter to the Original Authority to pass fresh, speaking orders after affording a time-bound opportunity of hearing. The Tribunal followed a Madras HC decision holding that delayed refunds attract interest under s.27A Customs Act, but noted a Division Bench stay on an alternative view remains extant and the SC has not ruled. The Original Authority must consider the Division Bench stay or any SC ruling and apply natural justice in reassessing the refund and interest claim.</description>
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